Nevada Code § 361.110

Exemptions of certain organizations
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1. Except as otherwise provided in
subsection 2, the buildings, with their furniture and equipment, and the lots
of ground on which they stand, used therewith and necessary thereto, of:
(a) The Nevada Museum of Art, Inc., the Boulder
City Museum and Historical Association, the Young Mens Christian Association,
the Young Womens Christian Association, the American National Red Cross or any
of its chapters in the State of Nevada, the Salvation Army Corps, the Girl
Scouts of America, the Camp Fire Girls, Inc., the Boy Scouts of America and the
Sierra Arts Foundation are exempt from taxation.
(b) The Thunderbird Lodge Preservation Society
are exempt from taxation through June 30, 2033.
2. If any property exempt from taxation
pursuant to subsection 1 is used for purposes other than those of the
organizations described in subsection 1, respectively, and a rent or other
valuable consideration is received for its use, the property must be taxed,
unless the rent or other valuable consideration is paid or given by an
organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C.
 501(c)(3).

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